The fresh bid values the Belgian midfielder at £20m and the left-back at £15m after the Toffees rejected a "derisory and insulting" initial offer worth £28m for the pair a week previously.
United's offer values Fellaini at less than the £23.5m release clause that expired in July but sources have made known that the Old Trafford club have set a £20m ceiling for the 25-year-old and that there is no room for manoeuvre.
Everton manager Roberto Martinez has publicly stated his desire to keep both players at Goodison Park but the Spaniard wants the situation resolved quickly so that he can re-invest in the squad before the close of the transfer window.
United manager David Moyes is a huge fan of Fellaini and Baines, having worked with them at Everton before replacing Sir Alex Ferguson at Old Trafford at the end of last season.
The Red Devils boss is prepared to pursue a separate deal for Baines should the Toffees reject United's final bid for Fellaini.
The Scot believes that Everton need the money from the sale of at least one of their star players this summer, with the Merseyside club lining up a move for Wigan winger Callum McManaman.
Moyes put Fellaini and Baines at the top of his target list, having failed this summer with his pursuit of Thiago and Cesc Fabregas.
Everton responded angrily to United's first bid, with director of communications Alan Myers saying: "Those bids were rejected out of hand as derisory and insulting.
"The club did not make public these details as it was vital Roberto Martinez's preparations for the opening game of the Premier League season were not disrupted in any way."
Everton were particularly angered that United did not improve on the £12m that they offered for Baines, 28, in June while the £16m valuation of Fellaini fell well below the now-expired buyout clause.
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